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自1987年以来,北京市的商办工业普遍实行了以“两保一挂”为内容的经营承包责任制。所谓“两保”,即:保上缴国家两税(所得税、调节税)和企业发展基金;“一挂”,即:实行职工工资总额与实现利税挂钩。这一制度的实施,客观上为企业的运行建立了一个以经济效益为中心的约束机制。同时,也为企业确立了一个以“利润”指标为核心的经营目标。经营机制的变革必然要引起管理方法的改进。近年来,我们将目标管理的思想与方法引入到企业管理中来,在实践与探索中
Since 1987, Beijing’s commercial and industrial industries have generally implemented a contract responsibility system with “two guarantees and one contract” as their content. The so-called “two-guarantee” means that the government pays the two taxes (income tax, adjustment tax) and the enterprise development fund; and “hangs” means that the total wages of employees are linked to the realization of profits and taxes. The implementation of this system objectively establishes a constraint mechanism centered on economic efficiency for the operation of the company. At the same time, it also establishes a business goal with the “profit” as its core. Changes in business mechanisms will inevitably lead to improvements in management methods. In recent years, we have introduced the idea and method of target management into enterprise management, in practice and exploration.